CI · AfricaWS · Oceania
Ivory Coast vs Samoa: tax rates compared
Between the two, Ivory Coast's income tax rate (32%) tops Samoa's (27%) by 5pp. The 200-country average is 28%: Ivory Coast sits above it, Samoa sits below it. Ivory Coast's figure is dated 2026-03-11 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CI | WS | Difference |
|---|---|---|---|
| Income Tax | 32% | 27% | CI +5 pp |
| Corporate Tax | 25% | 27% | WS +2 pp |
| VAT | 18% | 15% | CI +3 pp |
| Capital Gains Tax | 17% | 27% | WS +10 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ivory Coast | 32% | Source: PWC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire) (Individual, Taxes on personal income) · as of 2026-03-11 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +5 pp | Ivory Coast higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ivory Coast | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −2 pp | Samoa higher |
Between the two, Samoa's corporate tax rate (27%) tops Ivory Coast's (25%) by 2pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Ivory Coast | 18% | Source: PWC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire) (Corporate, Other taxes) · as of 2026-03-11 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +3 pp | Ivory Coast higher |
Between the two, Ivory Coast's VAT rate (18%) tops Samoa's (15%) by 3pp. The 181-country average is 15%: Ivory Coast sits above it, Samoa matches the world average. Ivory Coast's figure is dated 2026-03-11 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Ivory Coast | 17% | Source: Code Général des Impôts de Côte d'Ivoire (2025 consolidated edition), Articles 180 and 182 · as of 2025-01-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −10 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Ivory Coast's (17%) by 10pp. The 175-country average is 10.3%: both sit above it. Ivory Coast's figure is dated 2025-01-01 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Ivory Coast | 0% | Source: PWC Worldwide Tax Summaries — Ivory Coast (Cote d'Ivoire) (Individual, Other taxes) · as of 2026-03-11 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Ivory Coast and Samoa both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.